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Partial Annuitization Using a Deferred Income Annuity Rider
Partial Annuitization Using a Deferred Income Annuity Rider The article discusses PLR 201632004, which addresses the partial annuitization rules of IRC section 72(a)(2) in the context of a ...- Authors: Bryan W Keene, Patrick Tricker
- Date: Oct 2016
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: Taxing Times
- Topics: Annuities>Individual annuities; Annuities>Payout annuities; Annuities>Product development - Annuities; Annuities>Variable annuities
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From the Editor to Our Readers
From the Editor to Our Readers An open letter to the Taxation Section of the Society of Actuaries from the newsletter editor, Kristin Norberg. 6442458701 10/1/2014 12:00:00 AM ...- Authors: Kristin R Norberg
- Date: Oct 2014
- Competency: Leadership>Thought leadership
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Professional development
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Highlights from the Taxation Section Sessions at the Life and Annuity Symposium
Highlights from the Taxation Section Sessions at the Life and Annuity Symposium The article provides a summary of the Taxation Session sponsored sessions at the Life and Annuity Symposium.- Authors: Jeffrey Stabach
- Date: Oct 2014
- Publication Name: Taxing Times
- Topics: Life Insurance>Pricing - Life Insurance
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From the Chair Where We Go From Here
From the Chair Where We Go From Here The Chairperson of the Taxation Section discusses how the section will deal with changes to the US Tax Code. PBR;Taxation 6442478981 10/1/2017 12:00:00 AM ...- Authors: Donald Walker
- Date: Oct 2017
- Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Change management; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Discounted Unpaid Losses: A Rate or a Curve?
Discounted Unpaid Losses: A Rate or a Curve? The article describes changes to the computation of discounted unpaid losses (claim reserves) as a result of the 2017 tax legislation.- Authors: Kristin R Norberg
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; General Insurance (Property & Casualty)>Reserves - General Insurance; Health & Disability
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Accountant/Tax Attorney Dialogue on the History and Purpose of Internal Revenue Code Section 811(a)
Accountant/Tax Attorney Dialogue on the History and Purpose of Internal Revenue Code Section 811(a) This dialogue discusses the history and purpose of section 811(a) and its historic role in the ...- Authors: Richard N Bush, Arthur Schneider, Mark Smith, Peter Winslow
- Date: Oct 2018
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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In the Beginning . . . A Column Devoted to Tax Basics How are Qualified Annuities Taxed?
In the Beginning . . . A Column Devoted to Tax Basics How are Qualified Annuities Taxed? This article describes how there are many kinds of plans and arrangements under which qualified annuities ...- Date: Oct 2018
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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Proposed Regulations on “Toll Tax” Under Amended Section 965
Proposed Regulations on “Toll Tax” Under Amended Section 965 Provides a few highlights of the rules set forth in the Proposed 965 Regulations and the impact such rules have on the determination ...- Authors: Surjya Mitra
- Date: Oct 2018
- Competency: Communication>Written communication
- Publication Name: Taxing Times
- Topics: Life Insurance>Universal life
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Taxing Time - October 2012 - Vol. 8 Issue 3
Taxing Time - October 2012 - Vol. 8 Issue 3 Taxing Time October 2012 issue 4294992966 10/26/2012 12:00:00 AM ...- Authors: Society of Actuaries
- Date: Oct 2012
- Publication Name: Taxing Times
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T3: Taxing Times Tidbits
T3: Taxing Times Tidbits Discusses five subjects, including proposed IASB discussion paper, split-dollar life insurance, penalties for paid tax preparers, statutory reserves for insurers, and ...- Authors: Peter Winslow, Emanuel Seth Burstein, Samuel A Mitchell, Lori J Jones, John Keenan
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting